2006 (9) TMI 391

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.... Prasad, JDR, for the Appellant. Shri V. Sridharan, Advocate, for the Respondent. [Order per : Chittaranjan Satapathy, Member (T)]. - Heard both sides. The Respondents applied for a 100% EOU permission for export of vegetable oil extracted from oil seeds but they were refused such permission. Subsequently they asked for permission to be registered as a 100% EOU for export of deoiled cake ....

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....s raw material. The Department has not allowed benefit of this Notification in view of the proviso to the said Notification. The lower appellate authority has set aside the demand holding inter alia that vegetable oil was not covered under the EOU Scheme and hence such oil was subject to Nil Tariff Rate applicable to any other DTA Unit. 3. We have considered the arguments from both sides a....